Friday, May 22, 2020

The Tanabata Festival in Japan and the Tanabata Story

July 7th (or August 7th in some areas) is the Tanabata, or star festival, in Japan. Tanabata is written with a two kanji characters ä ¸Æ' and Ã¥ ¤â€¢. People write their wishes on tanzaku (colorful small strips of papers) and hang them on bamboo trees along with other decorations. The most common tanabata decorations are the streamers that are usually made with variously colored origami. The bamboo branches with colorful decorations are quite pretty and look like a summer Christmas tree. There is even a popular ​childrens song for Tanabata.   Decorations If you are interested in creating Tanabata decorations, the Origami Club site has a collection of decorations that you can make with easy to follow instructions. The Kid Nifty site has some tanzaku papers that can be downloaded for you to write your wishes on. Lets all hope everyones wishes come true this year! Celebrations in Sendai The Sendai Tanabata Festival is considered one of the three major festivals of the Tohoku region, which is visited by over 2 million people every year. Tanabata is generally celebrated as a national event on July 7th, but the Sendai Tanabata Matsuri is held in August, in accordance with the lunar calendar. Similar events are held throughout the nation, but the Sendai Tanabata Festival is the most famous of all. Tanabata Story The Tanabata story was inspired by a famous Chinese legend. It also includes elements of local Japanese beliefs. The Tanabata story is associated with the stars, Altair (the Cowherd Star) and Vega (the Weaver Star). Here is the Tanabata Story and a romaji translation. Also on this site, you can listen to the audio for the story. The Story in Translation Yozorani kagayaku amanogawa no soba ni, ten no kamisama ga sunde imasu.Ã¥ ¤Å"ç © ºÃ£  «Ã¨ ¼ Ã£  Ã¥ ¤ ©Ã£  ®Ã¥ · Ã£  ®Ã£  Ã£  °Ã£  «Ã£â‚¬ Ã¥ ¤ ©Ã£  ®Ã§ ¥Å¾Ã£ â€¢Ã£  ¾Ã£ Å'ä ½ Ã£â€šâ€œÃ£  §Ã£ â€žÃ£  ¾Ã£ â„¢Ã£â‚¬â€šTen no kamisama niwa hitori no musume ga ite, namae o Orihime to iimasu.Ã¥ ¤ ©Ã£  ®Ã§ ¥Å¾Ã£ â€¢Ã£  ¾Ã£  «Ã£  ¯Ã¤ ¸â‚¬Ã¤ º ºÃ£  ®Ã¥ ¨ËœÃ£ Å'㠁„㠁 ¦Ã£â‚¬ Ã¥  Ã¥â€° Ã£â€šâ€™Ã£â‚¬ Ã§ ¹â€Ã¥ § «Ã£  ¨Ã£ â€žÃ£ â€žÃ£  ¾Ã£ â„¢Ã£â‚¬â€šOrihime wa hata o otte, kamisama tachi no kimono o tsukuru shigoto o shiteimashita.ç ¹â€Ã¥ § «Ã£  ¯Ã£  ¯Ã£ Å¸Ã£â€šâ€™Ã£ Å Ã£  £Ã£  ¦Ã£â‚¬ Ã§ ¥Å¾Ã£ â€¢Ã£  ¾Ã£ Å¸Ã£  ¡Ã£  ®Ã§ â‚¬Ã§â€° ©Ã£â€šâ€™Ã£  ¤Ã£  Ã£â€šâ€¹Ã¤ »â€¢Ã¤ ºâ€¹Ã£â€šâ€™Ã£ â€"㠁 ¦Ã£ â€žÃ£  ¾Ã£ â€"㠁Ÿã€‚Sate, Orihime ga toshigoro ni natta node, ten no kamisama wa musume ni omukosan o mukaete yarou to omoimashita.㠁•ã  ¦Ã£â‚¬ Ã§ ¹â€Ã¥ § «Ã£ Å'Ã¥ ¹ ´Ã©  Æ'㠁 «Ã£  ªÃ£  £Ã£ Å¸Ã£  ®Ã£  §Ã£â‚¬ Ã¥ ¤ ©Ã£  ®Ã§ ¥Å¾Ã£ â€¢Ã£  ¾Ã£  ¯Ã¥ ¨ËœÃ£  «Ã£ Å Ã¥ © ¿(む㠁“)㠁•ã‚“ã‚’è ¿Å½Ã£ Ë†Ã£  ¦Ã£â€šâ€žÃ£â€š Ã£ â€ Ã£  ¨Ã¦â‚¬ Ã£ â€žÃ£  ¾Ã£ â€"㠁Ÿã€‚Soshite iroiro sageshite mitsuketanoga, amanogawa no kishi de ten no ushi o katteiru, Hikoboshi to iu wakamono desu.㠁 Ã£ â€"㠁 ¦Ã¨â€° ²Ã£â‚¬â€¦Ã¦Å½ ¢Ã£ â€"㠁 ¦Ã¨ ¦â€¹Ã£  ¤Ã£ â€˜Ã£ Å¸Ã£  ®Ã£ Å'〠Ã¥ ¤ ©Ã£  ®Ã¥ · Ã£  ®Ã¥ ² ¸Ã£  §Ã¥ ¤ ©Ã£  ®Ã£â€š ¦Ã£â€š ·Ã£â€šâ€™Ã© £ ¼Ã£  £Ã£  ¦Ã£ â€žÃ£â€šâ€¹Ã£â‚¬ Ã¥ ½ ¦Ã¦ËœÅ¸Ã£  ¨Ã£ â€žÃ£ â€ Ã¨â€¹ ¥Ã¨â‚¬â€¦Ã£  §Ã£ â„¢Ã£â‚¬â€šKono Hikoboshi wa, totemo yoku hataraku rippana wakamono desu.㠁“㠁 ®Ã¥ ½ ¦Ã¦ËœÅ¸Ã£  ¯Ã£â‚¬ Ã£  ¨Ã£  ¦Ã£â€šâ€šÃ£â€šË†Ã£  Ã¥Æ' Ã£  Ã§ «â€¹Ã¦ ´ ¾Ã£  ªÃ¨â€¹ ¥Ã¨â‚¬â€¦Ã£  §Ã£ â„¢Ã£â‚¬â€šSoshite Orihime mo, totemo yasashikute utsukushii musume desu.㠁 Ã£ â€"㠁 ¦Ã§ ¹â€Ã¥ § «Ã£â€šâ€šÃ£â‚¬ Ã£  ¨Ã£  ¦Ã£â€šâ€šÃ£â€šâ€žÃ£ â€¢Ã£ â€"㠁 Ã£  ¦Ã§ ¾Å½Ã£ â€"㠁„å ¨ËœÃ£  §Ã£ â„¢Ã£â‚¬â€šFutari wa aite o hitom e mita dake de, suki ni narimashita.ä ºÅ'ä º ºÃ£  ¯Ã§â€º ¸Ã¦â€°â€¹Ã£â€šâ€™Ã¤ ¸â‚¬Ã§â€º ®Ã¨ ¦â€¹Ã£ Å¸Ã£   Ã£ â€˜Ã£  §Ã£â‚¬ Ã¥ ¥ ½Ã£  Ã£  «Ã£  ªÃ£â€šÅ Ã£  ¾Ã£ â€"㠁Ÿã€‚Futari wa sugu ni kekkon shite, tanoshii seikatsu o okuru youni narimashita.ä ºÅ'ä º ºÃ£  ¯Ã£ â„¢Ã£  Ã£  «Ã§ µ Ã¥ ©Å¡Ã£ â€"㠁 ¦Ã£â‚¬ Ã¦ ¥ ½Ã£ â€"㠁„生æ ´ »Ã£â€šâ€™Ã©â‚¬ Ã£â€šâ€¹Ã£â€šË†Ã£ â€ Ã£  «Ã£  ªÃ£â€šÅ Ã£  ¾Ã£ â€"㠁Ÿã€‚Demo, naka ga yosugiru nomo komarimono de, futari wa shigoto o wasurete asonde bakari iru youni natta no desu.br/>㠁 §Ã£â€šâ€šÃ£â‚¬ Ã¤ » ²Ã£ Å'è‰ ¯Ã£ â„¢Ã£ Å½Ã£â€šâ€¹Ã£  ®Ã£â€šâ€šÃ¥â€º °Ã£â€šÅ Ã£â€šâ€šÃ£  ®Ã£  §Ã£â‚¬ Ã¤ ºÅ'ä º ºÃ£  ¯Ã¤ »â€¢Ã¤ ºâ€¹Ã£â€šâ€™Ã¥ ¿ËœÃ£â€šÅ'㠁 ¦Ã© Å Ã£â€šâ€œÃ£  §Ã£  °Ã£ â€¹Ã£â€šÅ Ã£ â€žÃ£â€šâ€¹Ã£â€šË†Ã£ â€ Ã£  «Ã£  ªÃ£  £Ã£ Å¸Ã£  ®Ã£  §Ã£ â„¢Ã£â‚¬â€šOrihime sama ga hataori o shinai node, minna no kimono ga furukute boroboro desu. Hayaku atarashii kimono o tsukuru youni itte kudasai.ã₠¬Å'ç ¹â€Ã¥ § «Ã£ â€¢Ã£  ¾Ã£ Å'㠁 ¯Ã£ Å¸Ã£ Å Ã£â€šÅ Ã£â€šâ€™Ã£ â€"㠁 ªÃ£ â€žÃ£  ®Ã£  §Ã£â‚¬ Ã£  ¿Ã£â€šâ€œÃ£  ªÃ£  ®Ã§ â‚¬Ã§â€° ©Ã£ Å'Ã¥  ¤Ã£  Ã£  ¦Ã£Æ'Å"ãÆ' ­Ã£Æ'Å"ãÆ' ­Ã£  §Ã£ â„¢Ã£â‚¬â€šÃ£  ¯Ã£â€šâ€žÃ£  Ã¦â€" °Ã£ â€"㠁„ç â‚¬Ã§â€° ©Ã£â€šâ€™Ã£  ¤Ã£  Ã£â€šâ€¹Ã£â€šË†Ã£ â€ Ã£  «Ã¨ ¨â‚¬Ã£  £Ã£  ¦Ã£  Ã£   Ã£ â€¢Ã£ â€žÃ£â‚¬ Hikoboshi ga ushi no sewa o shinai node, ushi tachi ga byouki ni natte shimaimashita.ã€Å'Ã¥ ½ ¦Ã¦ËœÅ¸Ã£ Å'ã‚ ¦Ã£â€š ·Ã£  ®Ã¤ ¸â€"è © ±Ã£â€šâ€™Ã£ â€"㠁 ªÃ£ â€žÃ£  ®Ã£  §Ã£â‚¬ Ã£â€š ¦Ã£â€š ·Ã£ Å¸Ã£  ¡Ã£ Å'çâ€"…æ °â€"㠁 «Ã£  ªÃ£  £Ã£  ¦Ã£ â€"㠁 ¾Ã£ â€žÃ£  ¾Ã£ â€"㠁Ÿã€ Ten no kamisama ni minna ga monku o iini kuru youni narimashita.Ã¥ ¤ ©Ã£  ®Ã§ ¥Å¾Ã£ â€¢Ã£  ¾Ã£  «Ã£â‚¬ Ã£  ¿Ã£â€šâ€œÃ£  ªÃ£ Å'æâ€"‡å  ¥Ã£â€šâ€™Ã¨ ¨â‚¬Ã£ â€žÃ£  «Ã¦  ¥Ã£â€šâ€¹Ã£â€šË†Ã£ â€ Ã£  «Ã£  ªÃ£â€šÅ Ã£  ¾Ã£ â€"㠁Ÿã€‚Ten no kamisama wa, sukkari okotte shimai,Ã¥ ¤ ©Ã£  ®Ã§ ¥Å¾Ã£ â€¢Ã£  ¾Ã£  ¯Ã£â‚¬ Ã£ â„¢Ã£  £Ã£ â€¹Ã£â€šÅ Ã¦â‚¬â€™Ã£  £Ã£  ¦Ã£ â€"㠁 ¾Ã£ â€žÃ£â‚¬ Futari wa amanogawa no, higashi to nishi ni wakarete kurasu ga yoi!ã€Å'ä ºÅ'ä º ºÃ£  ¯Ã¥ ¤ ©Ã£  ®Ã¥ · Ã£  ®Ã£â‚¬ Ã¦  ±Ã£  ¨Ã¨ ¥ ¿Ã£  «Ã¥Ë† ¥Ã£â€šÅ'㠁 ¦Ã¦Å¡ ®Ã£â€šâ€°Ã£ â„¢Ã£ Å'よ㠁„〠to, Orihime to Hikoboshi o wakare wakare ni shita no desu.㠁 ¨Ã£â‚¬ Ã§ ¹â€Ã¥ § «Ã£  ¨Ã¥ ½ ¦Ã¦ËœÅ¸Ã£â€šâ€™Ã¥Ë† ¥Ã£â€šÅ'åˆ ¥Ã£â€šÅ'㠁 «Ã£ â€"㠁Ÿã  ®Ã£  §Ã£ â„¢Ã£â‚¬â€šÃ¢â‚¬ ¦ Aa, Hikoboshi ni aitai †¦ Hikoboshi ni aitai.ã€Å'ãÆ' »Ã£Æ' »Ã£Æ' »Ã£ â€šÃ£ â€šÃ£â‚¬ Ã¥ ½ ¦Ã¦ËœÅ¸Ã£  «Ã¤ ¼Å¡Ã£ â€žÃ£ Å¸Ã£ â€žÃ£â‚¬â€šÃ£Æ' »Ã£Æ' »Ã£Æ' »Ã¥ ½ ¦Ã¦ËœÅ¸Ã£  «Ã¤ ¼Å¡Ã£ â€žÃ£ Å¸Ã£ â€žÃ£â‚¬ Mainichi nakitsuzukeru Orihime o mite, Ten no kamisama ga iimashita.æ ¯Å½Ã¦â€" ¥Ã¦ ³ £Ã£  Ã§ ¶Å¡Ã£ â€˜Ã£â€šâ€¹Ã§ ¹â€Ã¥ § «Ã£â€šâ€™Ã¨ ¦â€¹Ã£  ¦Ã£â‚¬ Ã¥ ¤ ©Ã£  ®Ã§ ¥Å¾Ã£ â€¢Ã£  ¾Ã£ Å'è ¨â‚¬Ã£ â€žÃ£  ¾Ã£ â€"㠁Ÿã€‚Musume ya, sonnani Hikoboshi ni aitai no ka?ã€Å'à ¥ ¨ËœÃ£â€šâ€žÃ£â‚¬ Ã£  Ã£â€šâ€œÃ£  ªÃ£  «Ã¥ ½ ¦Ã¦ËœÅ¸Ã£  «Ã¤ ¼Å¡Ã£ â€žÃ£ Å¸Ã£ â€žÃ£  ®Ã£ â€¹Ã£â‚¬ Hai. Aitai desu.ã€Å'㠁 ¯Ã£ â€žÃ£â‚¬â€šÃ¤ ¼Å¡Ã£ â€žÃ£ Å¸Ã£ â€žÃ£  §Ã£ â„¢Ã£â‚¬ Sorenara, ichinen ni ichido dake, shichi-gatsu nanoka no yoru dake wa, Hikoboshi to attemo yoi zo.ã€Å'㠁 Ã£â€šÅ'㠁 ªÃ£â€šâ€°Ã£â‚¬ Ã¤ ¸â‚¬Ã¥ ¹ ´Ã£  «Ã¤ ¸â‚¬Ã¥ º ¦Ã£   Ã£ â€˜Ã£â‚¬ Ã¤ ¸Æ'æÅ"ˆä ¸Æ'æâ€" ¥Ã£  ®Ã¥ ¤Å"㠁  Ã£ â€˜Ã£  ¯Ã£â‚¬ Ã¥ ½ ¦Ã¦ËœÅ¸Ã£  ¨Ã¤ ¼Å¡Ã£  £Ã£  ¦Ã£â€šâ€šÃ£â€šË†Ã£ â€žÃ£ Å¾Ã£â‚¬ Sorekara Orihime wa, ichinen ni ichido aeru hi dake o tanoshimini shite, mainichi isshou kennmei ni hata o oru no desu.br/>㠁 Ã£â€šÅ'㠁‹ã‚‰ç ¹â€Ã¥ § «Ã£  ¯Ã£â‚¬ Ã¤ ¸â‚¬Ã¥ ¹ ´Ã£  «Ã¤ ¸â‚¬Ã¥ º ¦Ã¤ ¼Å¡Ã£ Ë†Ã£â€šâ€¹Ã¦â€" ¥Ã£   Ã£ â€˜Ã£â€šâ€™Ã¦ ¥ ½Ã£ â€"㠁 ¿Ã£  «Ã£ â€"㠁 ¦Ã£â‚¬ Ã¦ ¯Å½Ã¦â€" ¥Ã¤ ¸â‚¬Ã§â€Å¸Ã¦â€¡ ¸Ã¥â€˜ ½Ã£  «Ã¦ ©Å¸Ã£â€šâ€™Ã£ Å Ã£â€šâ€¹Ã£  ®Ã£  §Ã£ â„¢Ã£â‚¬â€šAmanogawa no mukou no Hikoboshi mo, sono hi o tanoshimini shite ten no ushi o kau shigoto ni sei o dashimashita.Ã¥ ¤ ©Ã£  ®Ã¥ · Ã£  ®Ã¥ â€˜Ã£ â€œÃ£ â€ Ã£  ®Ã¥ ½ ¦Ã¦ËœÅ¸Ã£â€šâ€šÃ£â‚¬ Ã£  Ã£  ®Ã¦â€" ¥Ã£â€šâ€™Ã¦ ¥ ½Ã£ â€"㠁 ¿Ã£  «Ã¥ ¤ ©Ã£  ®Ã£â€š ¦Ã£â€š ·Ã£â€šâ€™Ã© £ ¼Ã£ â€ Ã¤ »â€¢Ã¤ ºâ€¹Ã£  «Ã£ â€ºÃ£ â€žÃ£â€šâ€™Ã¥â€¡ ºÃ£ â€"㠁 ¾Ã£ â€"㠁Ÿã€‚Soshite machi ni matta shichi-gatsu nanoka no yoru, Orihime wa amangawa o watatte, Hikoboshi no tokoro e aini iku no desu.㠁 Ã£ â€"㠁 ¦Ã¥ ¾â€¦Ã£  ¡Ã£  «Ã¥ ¾â€¦Ã£  £Ã£ Å¸Ã¤ ¸Æ'æÅ"ˆä ¸Æ'æâ€" ¥Ã£  ®Ã¥ ¤Å"〠Ã§ ¹â€Ã¥ § «Ã£  ¯Ã¥ ¤ ©Ã£  ®Ã¥ · Ã£â€šâ€™Ã¦ ¸ ¡Ã£  £Ã£  ¦Ã£â‚¬ Ã¥ ½ ¦Ã¦ËœÅ¸Ã£  ®Ã£  ¨Ã£ â€œÃ£â€š Ã£  ¸Ã¤ ¼Å¡Ã£ â€žÃ£  «Ã¨ ¡Å'㠁 Ã£  ®Ã£  §Ã£ â„¢Ã£â‚¬â€šShikashi ame ga furu to amanogawa no mizukasa ga fueru tame, Orihime wa kawa o wataru koto ga dekimasen.㠁â€"㠁‹ã â€"é› ¨Ã£ Å'é™ Ã£â€šâ€¹Ã£  ¨Ã¥ ¤ ©Ã£  ®Ã¥ · Ã£  ®Ã¦ ° ´Ã£ â€¹Ã£ â€¢Ã£ Å'Ã¥ ¢â€"㠁ˆã‚‹ã Å¸Ã£â€š Ã£â‚¬ Ã§ ¹â€Ã¥ § «Ã£  ¯Ã¥ · Ã£â€šâ€™Ã¦ ¸ ¡Ã£â€šâ€¹Ã ¤ ºâ€¹Ã£ Å'å‡ ºÃ¦  ¥Ã£  ¾Ã£ â€ºÃ£â€šâ€œÃ£â‚¬â€šDemo daijoubu. Sonna toki wa doko kara tomonaku kasasagi to iu tori ga tonde kite, amanogawa ni hashi o kakete kureru no deu.㠁 §Ã£â€šâ€šÃ¥ ¤ §Ã¤ ¸Ë†Ã¥ ¤ «Ã£â‚¬ Ã£  Ã£â€šâ€œÃ£  ªÃ¦â„¢â€šÃ£  ¯Ã£  ©Ã£ â€œÃ£ â€¹Ã£â€šâ€°Ã£  ¨Ã£â€šâ€šÃ£  ªÃ£  Ã£â€š «Ã£â€š µÃ£â€š µÃ£â€š ®Ã£  ¨Ã¨ ¨â‚¬Ã£ â€ Ã© ³ ¥Ã£ Å'é £â€ºÃ£â€šâ€œÃ£  §Ã¦  ¥Ã£  ¦Ã£â‚¬ Ã¥ ¤ ©Ã£  ®Ã¥ · Ã£  «Ã¦ ©â€¹Ã£â€šâ€™Ã£ â€¹Ã£ â€˜Ã£  ¦Ã£  Ã£â€šÅ'る㠁 ®Ã£  §Ã£ â„¢Ã£â‚¬â€šSaa, anata mo yozora o miagete, futari no saikai o shukufuku shite agete kudasai.㠁•ã â€šÃ£â‚¬ Ã£ â€šÃ£  ªÃ£ Å¸Ã£â€šâ€šÃ¥ ¤Å"ç © ºÃ£â€šâ€™Ã¨ ¦â€¹Ã¤ ¸Å Ã£ â€™Ã£  ¦Ã£â‚¬ Ã¤ ºÅ'ä º ºÃ£  ®Ã¥â€  Ã¤ ¼Å¡Ã£â€šâ€™Ã§ ¥ Ã§ ¦ Ã£ â€"㠁 ¦Ã£ â€šÃ£ â€™Ã£  ¦Ã£  Ã£   Ã£ â€¢Ã£ â€žÃ£â‚¬â€š

Sunday, May 10, 2020

Examining Taxation and Dividends in Barokaland - Free Essay Example

Sample details Pages: 3 Words: 874 Downloads: 1 Date added: 2017/06/26 Category Finance Essay Type Narrative essay Tags: Taxation Essay Did you like this example? In order to understand the practical application in which this question is answered a short description of the country is herewith given: The country being used is a small island state of the coast of Panama. Its called Barokaland. Three main economies sustain the island, namely fishing, growth and export of juniper berries ( for the making of gin) and tourism. The fishing industry is mainly made up of local residents, who make use of closed corporations and private companies to operate within. Fish is mainly exported and amounts to 30% of the countrys income. Tourism is the fastest growing economy and has increased its stake in the economy of the country from 25% to 45% over the last 10 years. Most of the businesses operating in the tourism industry operate in either private or public companies. Two major international hotel groups have invested in the island, and have to in terms of their agreement with the government employ 70% of their entire workforce from the island. The export of juniper berries constitutes 20% of the countries economy. Only one company is engaged in this market segment, this publicly owned comp any source the berries from farming cooperatives, from where they sort, wash, grade and package the berries for the export market. Don’t waste time! Our writers will create an original "Examining Taxation and Dividends in Barokaland" essay for you Create order The average income for a Barokian is $10 000 per annum. The country has an 88% employment rate and a well developed social welfare system. Personal income tax is a standard rate of 25% on all income earned, this therefore equate to horizontal equity, but not vertical equity. Barokaland is a signatory to the OECD. Classic taxation of companies: In terms of the corporate tax structure in Barokaland, all companies are deemed to be legal entities, with the accompanying legal rights and obligations. All companies must be registered with the government. Partnerships are not deemed to be companies; each partner is taxed as if they are an individual. Companies are taxed at a standard 15% on profits prior to taxes. All profits not paid out which is more than 50% of the dividend paid are in addition taxed an additional 10%. Dividends are taxed under the shareholders personal income tax portfolio at the standard personal income tax rate. Non-residents are required to pay the tax on the dividend prior to removal of the money out of the country. See Annexure A. Residents who earn foreign dividends are required to declare the dividends, but can claim the tax paid in that country as a credit against their total tax liability. Advantages Disadvantages A classic corporate tax system ensures that no discrimination takes place against non-residents companies and persons No vertical equity means that more wealthier individuals or companies do not carry a bigger share of the welfare burden The additional taxation on non-paid out profits stimulate and encourage companies to pay out the dividends to shareholders ensuring that the tax on it is also collected Double taxation on both profits and dividends can have a negative impact on investors Horizontal equity does stimulate a sharing of the tax burden Potentially non-compliance by non-residents on dividend taxation exists No vertical equity exist Dividend imputation Dividend imputation is utilised to imputed the tax payable on the company profit to the shareholders by way of a tax credit to reduce the income tax payable on a distribution. It reduces or eliminates the tax disadvantages of operating a business in a country.In so doing it reduces double taxation. Implementation of dividend imputation therefore can consist of the following: Companies still pay tax on the profits, but imputes it by way of a tax credit to the shareholders on dividend distribution. The company therefore deducts the dividends payable against the tax payable on the profit, thereby reducing double taxation Residents: Dividends is taxable in the hands of the resident as income achieved, but can utilise the tax credit to reduce the tax liability. Non-residents: Potential non-compliance is overcome by the creation of the tax credit on dividends. Non-residents can then utilize the credit against their tax liability in their country of residence. Companies only pay tax on profit raised within the country, any dividends accrued from companies in foreign countries remain taxable if there is no dividend imputation in that country. If there is the tax credit is utilised to reduce the tax liability of the company. Vertical equity can also be imposed though this process by potentially amending the tax rate on profits for resident companies on a slide rule scale, where possible making it preferential for foreign companies to chance their residence status to Baroka land, which will have additional benefits for the country, i.e personal income tax collection It is further foreseen than with the simplification though imputation a taxation cost benefit can be effected, which will effectively mean more money for the fiscus to spend. Annexure A Current situation: Company Juniper berries FISCUS: $14 000 $ 15 000 Resident A 2000 shares 14% tax on profit = $1 000 000 x 14% = $14 000 Dividend of $20 per share 2000 x 20x 25% = $10000 + $5 000 ( personal income tax) Non Resident B 2000 shares Dividend of $20 per share 2000 x 20x 25% = $10000 Annexure B Future situation: Company Juniper berries FISCUS: $14 000 $20 000 $ 5 000 Resident A 2000 shares 14% tax on profit = $1 000 000 x 14% = $14 000 PLUS 25% on 4000 [emailprotected] $20 each = $ 20 000 Dividend of $20 25% tax = $15 per share $5 000 ( personal income tax liability) Non Resident B 2000 shares Dividend of $20 25% tax = $15 per share

Wednesday, May 6, 2020

Tupac Free Essays

There are many conspiracy theories concerning the life and death of Tupac Shakur. Tupac Amaru Shakur was an American rapper and actor. Tupac was born New York, New York, United States on 16 June 1971. We will write a custom essay sample on Tupac or any similar topic only for you Order Now His birth name was Lesane Parish Crooks. Tupac was killed on September 13, 1996, in Las Vegas, Nevada. There have been many different stories about his death. People say he is still alive and then people said he is dead. There have also been people saying his death was caused because of his music and the Illuminati killed him. Various conspiracy theorists throughout the public believe that the Illuminati killed Tupac because he was exposing them and also not promoting the ideals that they desired. The ways Tupac exposed the Illuminati was one way by his lyrics in his songs, for example: in one of his songs it says: â€Å"im seeinin’ demons hittin’ weed got me hearin’ screams† scared to go to sleep, watch the scene like a dope-fiend peobably be punished for it (exposing the Illuminati), thiugh you can’t ignore it. I live the life of a thug nigga, and die for it niggaz pass the clip and watch me bring em to the floor I got some shit that they ain’t ready for (what you got? ) I got the secretz of was† (about the illuminati). Another example of how Tupac exposed the Illuminati in his lyrics is another song he wrote, he said: â€Å"Busters dhot me five times, real niggaz don’t die cant ya hear me? Laced with this game, I know you fear me spit the secret to war, so (Illiminati) cowards fear me my only fear of death is renicarnation heart of a solider with a brain to teach your whole nation (about the illuminati) And feelin no more pain. Another example of how Tupac exposed the Illuminati was by using symbols in his music videos, album cover pictures, and etc. Illuminati symbols are branched across numerous things you come across in your everyday life. The pryamid, the â€Å"all seeing eye† (of Horus or Lucifer (Represents the knowledge Lucifer gave to the secret Societie s)), the using of the devil horns with your hands, the flashing if a 666 by using the symbol for â€Å"okay†. Tupac’s final album was called: The Don Killuminati: The 7 Day Theory. The theme of all the songs had to do with the Illuminati. Before going to prison, Tupac was conveying the ideals such as â€Å"thug life,† drinking, having sex, and other ideals that the people wanted to hear. Tupac had been to jail many times before. In 1995, Tupac lost his temper when he was cut from a film and was arrested when he assaulted the film’s director. Also, in 1995, a jury convicted him of sexual abuse and sentenced him to four and a half years in prison. After eight months in prison Shakur was released when Suge Knight, head of Death Row Records, paid his one-million-dollar bail. After the last time he got out of jail, he was more of a Christian came out of prison as a changed man. In 1994 Tupac was against the Illuminati’s concepts also. Tupac started promoting more positive ideas very effectively due to the amount of respect he gained. He was then considered a threat to the Illuminati leading people to believe that this may have led to the Illuminati plotting his death. The development of the Illuminati was founded on May 1, 1776, in Ingolstadt (Upper Bavaria) and became known as the Order of the Illuminati, with an initial membership of 5, by Jesuit-taught Adam Weishaupt (d. 830), who was the very first lay professor of canon law at the University of Ingolstadt. It was made up of freethinkers as a descendant of the Enlightenment and appears to have actually been modeled on the Freemasons. The Illuminati’s members took a vow of silence and pledged obedience to their superiors. Group members were split into 3 primary sections, each with a numbe r of qualifications, and lots of Illuminati chapters drew membership from other Masonic lodges. (Illuminati History) Originally Weishaupt had planned the order to be named the â€Å"Perfectibilists†. The group has also been called the Bavarian Illuminati and its ideology has been called â€Å"Illuminism†. Many influential intellectuals and progressive politicians counted themselves as members, including Ferdinand of Brunswick and the diplomat Xavier von Zwack, the second-in-command of the order. The order had branches in most European countries: it reportedly had around 2,000 members over the span of ten years. It attracted literary men such as Johann Wolfgang von Goethe and Johann Gottfried Herder and the reigning dukes of Gotha and Weimar. In 1777 Karl Theodor became ruler of Bavaria. He was a proponent of Enlightened Despotism and his government banned all secret societies including the Illuminati. Internal rupture and panic over succession preceded its downfall, which was affected by the Secular Edict made by the Bavarian government. ] The March 2, 1785 edict â€Å"seems to have been deathblow to the Illuminati in Bavaria. † Weishaupt had fled and documents and internal correspondences, seized in 1786 and 1787, were subsequently published by the government in 1787. Von Zwack’s home was searched to disclose much of the group’s literature. There are also theories about Tupac faking his death, and he is still alive. The 7 Day Theory is an idea pushed by the proponents that attempt to find the smallest details of any situation in order to provide more support for the conspiracy. This evidence is very disputable, because some will slightly alter details in order to gain the evidence needed. Deep personal research is suggested when inspecting the details of the 7 Day Theory. The repetition of an occurrence of numbers can happen anytime. The Number 23, a movie from New Line Cinema, mentioned multiple occurrences of the number 23. Using these occurrences of numbers for support is weak and quite silly. Some believers of the conspiracy favor to point out the 7 Day Theory. A main focus of that is the title of one of his albums, The Don Killuminati: The 7 Day Theory. Many parts of his life and death bring about suspicion that focuses on the number 7. It is noticed that Tupac survived 7 days after he was shot. He was shot on the 7th of September and managed to stay alive until the 13th. That is seven days if you include the day he was shot. Others also notice that he was officially announced dead at 4:03 p. m. As we know, four plus three equals seven. Tupac, aka Makaveli, died at the age 25. His age of death is another key factor that relates two numbers adding up to 7. Two plus five happens to equal seven. Another coincidence that is suspect to this significance of 7 is the release date of All Eyez on Me. Tupac died exactly seven months after the release of the album, which was released on February 13, 1996. Tupac died on September 13, 1996 (Scott, 1997). One of the major components of the conspiracy theories is the lyrics of Tupac’s songs. Many believe that Pac left us clues about, and even foretelling, his death. By examining bits and pieces of his music, conspiracists hope to extract a deeper meaning to them as a whole. One song he wrote was named: â€Å"Ambitionz az a Ridah†, the lyrics were: â€Å"Blast me but they didn’t finish, didn’t diminish my powers so now I’m back to be a muthaf*kin’ menace, they cowards that’s why they tried to set me up, had b*tch a*s niggas on my team so indeed they wet me up, but I’m back reincarnated. † Many believers take this statement to suggest Tupac was reincarnated as Makaveli. Another song he wrote was â€Å"Blasphemy†, the lyrics were: â€Å"I’m contemplating thoughts, wondering the thought to go, Brotha getting shot coming back resurrected. † Here, a direct statement about coming back is made. One last song was â€Å"Only Fear of Death†, the lyrics were: â€Å"Never will I die, I’ll be back. † Here is a third instance in which Tupac implies his resurrection. On multiple accounts, he mentions a plot but never specifies his plan of action. There are many conspiracy theories concerning the life and death of Tupac Shakur. Many say the Illiminati killed him, and then there’s theriors that he faked his death, and he is living in cuba. Citations â€Å"BallerStatus. com. † BallerStatus. com. Ronnie Gamble, 24 Aug. 2009. Web. 02 Nov. 2012. http://www. ballerstatus. com/2009/08/24/tupac-vs-the-illuminati-hmmmm-is-there-more-behind-this/. Houston, Akil. â€Å"Shakur, Tupac. † Encyclopedia of African American History, 1896 to the Present: From the Age of Segregation to the Twenty-first Century. Ed. Paul FinkelmanNew York: Oxford UP, 2008. Oxford African American Studies Center. Fri Nov 02 00:59:44 EDT 2012. http://www. oxfordaasc. com/article/opr/t0005/e1089. Illuminati History Secrets. † Illuminati History. Illuminati History, 2012. Web. 02 Nov. 2012. ;http://www. illuminatihistory. net/;. â€Å"Illuminati. † Wikipedia. Wikimedia Foundation, 28 Oct. 2012. Web. 02 Nov. 2012. ;http://en. wikipedia. org/wiki/Illuminati;. How to cite Tupac, Essay examples